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Product Ruling PR 2006/82 sets out the Commissioner's opinion on the tax consequences for entities participating in the National Viticultural Fund of Australia Project No. 6 (May 2006 Growers) by entering into a Management Agreement and a Licence Agreement for the purpose of commercial growing of wine grapes and the harvest and sale of their grape produce.

The Project did not proceed as no entities entered into the scheme described in the Product Ruling during the relevant period. Therefore, PR 2006/82 has no application as it does not rule on the tax consequences for any entity.